carrying valueof an assetwillnot be reduced below its individual fair valuelesscoststosell, or value in use, if determinable. cre8ir.com cre8ir.com 就現金產生單位確認的減值虧損會按比例減 低該單位(或一組單位)內其他資產的賬面值,但資 產賬面 值不會 減少至低於 其個別 公允 值減銷售 成本或...
1) cost of an asset 资产成本 2) asset management cost 资产管理成本 1. Then, by means of enterprise theory, it analyses the contracted cost andasset management costin the vertical and integrative development of wood processing enterprises.
To calculate the adjusted cost of an assetNavigate to the Assets screen. Select an asset. Click the Value view tab. In the Original Cost field, enter the original cost, if it is not already there. In the Value Basis field, select Adjusted. In the Condition field, select the asset's ...
However, the historical cost of an asset is not necessarily relevant at a later point in time. If a company purchased a building several decades ago, then the contemporary market value of the building could be worth a lot more than the balance sheet indicates. In the example above,...
The modified accelerated cost recovery system (MACRS) is a depreciation system used for tax purposes in the U.S. MACRSdepreciationallows the capitalized cost of an asset to be recovered over a specified period via annual deductions. The MACRS system puts fixed assets into classes that have set ...
aAccording to an alternative view, the impossibility of measuring a future event rules out the cash flow orientation; furthermore, the irrelevance of replacement cost of an asset now owned ro future events involving that asset rules out replacement cost. 根据一个其他看法,测量未来事件的不可能的事...
The present research aims at predicting the required activities for preventive maintenance in terms of equipment optimal cost and reliability. The research
Since the cost of capital is an important factor in choosing the mode of financing. 因为资本成本是选择融资方式的重要因素. 互联网 When the cost of capital is zero, asset prices are infinite in theory. 当资金成本是零时, 理论上讲资产市场价格是正无穷大. 互联网 Of course the company cost of...
An asset that was acquired at a cost of ＄110,000 on 1 January Year 1, has an estimated scrap value of ＄10,000 and an estimated useful life of 4 years, the annual depreciation in Year 3 that is calculated using the sum-of-the-year’s-digits is ___. (a)＄40,000 (b)＄20,...
The process for investing in plant and equipment requires an estimate of the cost of the funds used to finance the purchase of the asset. That cost is referred to asthe cost of capitaland depends on the cost of the various sources of funds. ...